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American College Fundamentals of Estate Planning test Sample Questions:

1. When the owner of a closely held business dies, the payment of a portion of the federal estate tax may be deferred for a period of several years if the estate otherwise qualifies under the provisions of IRC Section 6166. Which of the following statements concerning this deferral of federal estate tax is correct?

A) To qualify for the tax deferral, the closely held business must represent more than 50 percent of the value of the decedent's adjusted gross estate.
B) Under certain circumstances, the estate will forfeit its right to tax deferral, and all the remaining unpaid estate tax will become due and payable immediately.
C) The interest on the unpaid estate tax is payable over the first 10 years, after which the tax plus interest on the balance is payable in equal installments for the last 5 years.
D) The interest rate on the deferred tax is determined by the prime rate in effect on the date of death.

2. A wife with substantial property in her own name would like to provide for her husband in the event of her prior death but does not want him to be able to leave her property to a second wife if he remarries. She would also like to take advantage of the marital deduction to save federal estate taxes. Her attorney has advised her that qualified terminable interest property (QTIP) will accomplish her objectives.
To qualify such property for the marital deduction, all the following requirements must be met EXCEPT:

A) The surviving spouse must be given a lifetime right to receive all the property's income at least annually.
B) The property must have been included in the decedent's gross estate for federal estate tax purposes.
C) An irrevocable election must be made by the decedent's executor to have the property includible in the surviving spouse's gross estate.
D) The surviving spouse must be given a general power to appoint each year at least $5,000 or 5 percent of the value of the property.

3. A man died in February of this year. Last year, when he learned that he had terminal illness, he immediately made the following gifts and filed the required gift tax return:
Fair Market Value Gift of listed stock to
*a qualified charity $200,000
*Gift of listed bonds to his wife 300,000
*Gift of a boat to his son 10,000
*Gift of a sports car to his daughter 10,000
What amount must be brought back to the man's estate as an adjusted taxable gift in the calculation of his federal estate taxes?

A) $520,000
B) 0
C) $200,000
D) $290,000

4. All the following statements concerning an entity-purchase buy-sell agreement for a partnership are correct EXCEPT:

A) It is the surviving partners who purchase the decedent's business interest so that the partnership can afford to pay the decedent's estate.
B) The partnership, in effect, liquidates the interest held by the decedent-partner's estate.
C) The partnership makes payments to the decedent-partner's estate to liquidate the partnership interest held by the estate.
D) Both the partners and the partnership are parties to the agreement that provides for business continuation.

5. On the advice of their attorney and accountant, Betsy and John have decided to make substantial transfers. They would like to pass most of their considerable wealth to their grandchildren. Which of the following statements concerning gifts made to their grandchildren is correct?

A) The GSTT annual exclusion may be utilized by Betsy and John for each grandchild during lifetime and at death.
B) The value of Betsy and John's GSTT exemption amounts are slightly increased when used at death rather than during lifetime.
C) Betsy and John may elect to split any GSTT transfers to the grandchildren.
D) The GSTT annual exclusion is unavailable for years in which Betsy and John make tuition gifts for the grandchildren.

Solutions: